Summary Tables
Table 1.1 Changes sought in Spring Budget Revision (TME)
| Scottish Government Portfolios |
Resources other than Accruing Resources as shown in the Budget Act |
Change Proposed |
Revised Budget |
| £m |
£m |
£m |
| NHS Recovery, Health and Social Care |
18,303.3 |
770.4 |
19,073.7 |
| Social Justice |
6,662.6 |
11.9 |
6,674.5 |
| Wellbeing Economy, Fair Work and Energy |
1,390.8 |
(66.8) |
1,324.0 |
| Education and Skills |
4,731.4 |
442.9 |
5,174.3 |
| Justice |
3,220.3 |
147.2 |
3,367.5 |
| Transport, Net Zero and Just Transition |
4,307.8 |
(239.2) |
4,068.7 |
| Rural Affairs, Land Reform and Islands |
1,173.4 |
(27.1) |
1,146.3 |
| Constitution, External Affairs and Culture |
271.6 |
0.9 |
272.5 |
| Deputy First Minister and Finance |
12,604.9 |
341.5 |
12,946.4 |
| Crown Office and Procurator Fiscal Service |
198.7 |
10.8 |
209.5 |
| Total Scottish Government (Consolidated) |
52,864.8 |
1,392.5 |
54,257.3 |
| Scottish Housing Regulator |
6.6 |
(1.2) |
5.4 |
| National Records of Scotland |
33.3 |
(0.8) |
32.5 |
| Office of the Scottish Charity Regulator |
3.3 |
0.0 |
3.3 |
| Scottish Courts and Tribunals Service |
174.1 |
23.4 |
197.5 |
| Scottish Fiscal Commission |
2.4 |
0.1 |
2.5 |
| Revenue Scotland |
8.2 |
0.2 |
8.4 |
| Registers of Scotland |
11.2 |
(0.1) |
11.1 |
| Environmental Standards Scotland |
2.9 |
0.6 |
3.6 |
| Food Standards Scotland |
23.0 |
0.2 |
23.2 |
| Consumer Scotland |
2.4 |
0.0 |
2.4 |
| Scottish Teachers’ and NHS Pension Schemes |
6,921.0 |
(3,160.2) |
3,760.8 |
| Total Scottish Administration |
60,053.2 |
(1,745.2) |
58,308.0 |
| Direct Funded Bodies |
|
|
|
| Scottish Parliament Corporate Body |
134.2 |
(1.3) |
132.9 |
| Audit Scotland |
18.5 |
0.0 |
18.5 |
| Total Scottish Budget |
60,205.9 |
(1,746.5) |
58,459.4 |
Table 1.2 – Summary of Changes by Type
| Scottish Government Portfolios |
Resources other than Accruing Resources as shown in Budget Act |
Changes Proposed |
Revised Budget |
| Funding Changes |
Technical Changes |
Net Whitehall transfers |
Net Transfers within Scottish Block |
| £m |
£m |
£m |
£m |
£m |
£m |
| NHS Recovery, Health and Social Care |
18,303.3 |
750.8 |
(29.1) |
87.5 |
(38.8) |
19,073.7 |
| Social Justice |
6,662.6 |
73.3 |
(21.0) |
9.2 |
(49.6) |
6,674.5 |
| Wellbeing Economy, Fair Work and Energy |
1,390.8 |
(110.3) |
0.0 |
16.0 |
27.5 |
1,324.0 |
| Education and Skills |
4,731.4 |
(98.8) |
734.9 |
0.0 |
(193.1) |
5,174.4 |
| Justice |
3,220.3 |
136.7 |
18.8 |
0.0 |
(8.3) |
3,367.5 |
| Transport, Net Zero and Just Transition |
4,307.8 |
(217.9) |
2.4 |
0.0 |
(23.7) |
4,068.7 |
| Rural Affairs, Land Reform and Islands |
1,173.4 |
(27.6) |
1.4 |
0.0 |
(0.9) |
1,146.3 |
| Constitution, External Affairs and Culture |
271.6 |
7.5 |
0.0 |
0.0 |
(6.6) |
272.5 |
| Deputy First Minister and Finance |
12,604.9 |
29.8 |
1.0 |
30.0 |
280.7 |
12,946.4 |
| Crown Office and Procurator Fiscal Service |
198.7 |
13.3 |
(2.6) |
0.0 |
0.1 |
209.5 |
| Scottish Government |
52,864.8 |
556.7 |
705.7 |
142.8 |
(12.7) |
54,257.3 |
| Scottish Housing Regulator |
6.6 |
(0.4) |
(0.8) |
0.0 |
0.0 |
5.4 |
| National Records of Scotland |
33.3 |
(0.5) |
(0.3) |
0.0 |
0.0 |
32.5 |
| Office of the Scottish Charity Regulator |
3.3 |
0.0 |
0.0 |
0.0 |
0.0 |
3.3 |
| Scottish Courts and Tribunals Service |
174.1 |
8.9 |
0.2 |
1.6 |
12.7 |
197.5 |
| Scottish Fiscal Commission |
2.4 |
0.0 |
0.1 |
0.0 |
0.0 |
2.5 |
| Revenue Scotland |
8.2 |
0.2 |
0.0 |
0.0 |
0.0 |
8.4 |
| Registers of Scotland |
11.2 |
0.0 |
(0.1) |
0.0 |
0.0 |
11.1 |
| Environmental Standards Scotland |
2.9 |
(0.2) |
0.8 |
0.0 |
0.0 |
3.6 |
| Food Standards Scotland |
23.0 |
0.0 |
0.2 |
0.0 |
0.0 |
23.2 |
| Consumer Scotland |
2.4 |
0.0 |
0.0 |
0.0 |
0.0 |
2.4 |
| Scottish Teachers’ and NHS Pension Schemes |
6,921.0 |
0.0 |
(3,160.2) |
0.0 |
0.0 |
3,760.8 |
| Scottish Administration |
60,053.2 |
564.7 |
(2,454.3) |
144.4 |
0.0 |
58,308.0 |
| Direct-Funded Bodies |
|
|
|
|
|
|
| Scottish Parliamentary Corporate Body |
134.2 |
0.1 |
(1.4) |
0.0 |
0.0 |
132.9 |
| Audit Scotland |
18.5 |
0.0 |
0.0 |
0.0 |
0.0 |
18.5 |
| Total Scottish Budget |
60,205.9 |
564.8 |
(2,455.7) |
144.4 |
0.0 |
58,459.4 |
* may not sum due to roundings
The Consolidated Accounts of the Scottish Government for 2023-24 will report the annual outturn against the revised position as analysed over the following expenditure aggregates:
Table 1.3 Revised Budgets - Consolidated Accounts
| Scottish Government – Portfolios |
Within Expenditure Limit |
Within UK Funded AME |
Other Expenditure |
Total Budget |
| £m |
£m |
£m |
£m |
| NHS Recovery, Health and Social Care |
18,899.7 |
104.9 |
69.1 |
19,073.7 |
| Social Justice |
6,692.2 |
(17.7) |
0.0 |
6,674.5 |
| Wellbeing Economy, Fair Work and Energy |
1,324.0 |
0.0 |
0.0 |
1,324.0 |
| Education and Skills |
4,332.1 |
842.2 |
0.0 |
5,174.3 |
| Justice |
3,350.1 |
20.7 |
(3.3) |
3,367.5 |
| Transport, Net Zero and Just Transition |
3,961.1 |
3.0 |
104.6 |
4,068.7 |
| Rural Affairs, Land Reform and Islands |
1,144.9 |
1.4 |
0.1 |
1,146.3 |
| Constitution, External Affairs and Culture |
272.4 |
0.1 |
0.0 |
272.4 |
| Deputy First Minister and Finance |
9,899.2 |
3,047.2 |
0.0 |
12,946.4 |
| Crown Office and Procurator Fiscal Service |
213.1 |
(3.6) |
0.0 |
209.5 |
| Consolidated Accounts |
50,088.8 |
3,998.0 |
170.5 |
54,257.3 |
The details of expenditure for the bodies shown in the table below are included in their own individual accounts:
Table 1.4 Revised Budgets – Other Bodies Not Included in the Consolidated Accounts
| Other Bodies |
Within Expenditure Limit |
Within UK Funded AME |
Other Expenditure |
Total Budget |
| £m |
£m |
£m |
£m |
| Scottish Housing Regulator |
5.4 |
0.0 |
0.0 |
5.4 |
| National Records of Scotland |
32.6 |
0.0 |
0.0 |
32.6 |
| Office of the Scottish Charity Regulator |
3.3 |
0.0 |
0.0 |
3.3 |
| Scottish Courts and Tribunals Service |
195.2 |
2.3 |
0.0 |
197.5 |
| Scottish Fiscal Commission |
2.5 |
0.0 |
0.0 |
2.5 |
| Revenue Scotland |
8.4 |
0.0 |
0.0 |
8.4 |
| Registers of Scotland |
10.7 |
0.4 |
0.0 |
11.2 |
| Environmental Standards Scotland |
3.6 |
0.0 |
0.0 |
3.6 |
| Food Standards Scotland |
22.8 |
0.4 |
0.0 |
23.2 |
| Consumer Scotland |
2.4 |
0.0 |
0.0 |
2.4 |
| Scottish Teachers’ and NHS Pension Schemes |
0.0 |
3,760.8 |
0.0 |
3,760.8 |
| Scottish Parliamentary Corporate Body |
131.8 |
1.1 |
0.0 |
132.9 |
| Audit Scotland |
18.5 |
0.0 |
0.0 |
18.5 |
| Total Other Bodies |
437.1 |
3,765.1 |
0.0 |
4,202.1 |
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
|
Budget Act |
Change Proposed |
Revised Cash authorisation |
| £m |
£m |
£m |
| Scottish Administration |
52,300.9 |
306.5 |
52,607.4 |
| Scottish Parliamentary Corporate Body |
117.6 |
0.1 |
117.7 |
| Audit Scotland |
17.4 |
(6.2) |
11.2 |
| Total Cash Authorisation |
52,435.9 |
300.3 |
52,736.2 |
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
|
Revised Budget |
Adjustments for Non-Cash Items |
Cash Authorisation |
| Depreciation |
Other |
| Scottish Government – Core |
54,047.8 |
(1,190.5) |
(573.5) |
52,283.8 |
| Crown Office and Procurator Fiscal Service |
209.5 |
(9.4) |
3.0 |
203.2 |
| Scottish Housing Regulator |
5.4 |
(0.2) |
0.0 |
5.2 |
| National Records of Scotland |
32.6 |
(2.5) |
0.0 |
30.1 |
| Office of the Scottish Charity Regulator |
3.3 |
0.0 |
0.0 |
3.3 |
| Scottish Courts & Tribunals Service |
197.5 |
(33.5) |
(0.3) |
163.6 |
| Scottish Fiscal Commission |
2.5 |
(0.1) |
0.0 |
2.4 |
| Revenue Scotland |
8.4 |
(0.6) |
0.0 |
7.8 |
| Registers of Scotland |
11.2 |
(4.5) |
(0.5) |
6.2 |
| Environmental Standards Scotland |
3.6 |
0.0 |
(0.8) |
2.8 |
| Food Standards Scotland |
23.2 |
(0.8) |
(0.4) |
22.0 |
| Consumer Scotland |
2.4 |
0.0 |
0.0 |
2.4 |
| Scottish Teachers’ and NHS Pensions |
3,760.8 |
0.0 |
(3,886.1) |
(125.3) |
| Scottish Administration |
58,308.1 |
(1,242.1) |
(4,458.6) |
52,607.4 |
| Scottish Parliamentary Corporate Body |
132.9 |
(14.0) |
(1.2) |
117.7 |
| Audit Scotland |
18.5 |
(1.1) |
(6.3) |
11.2 |
| Total Cash Authorisation |
58,459.4 |
(1,257.2) |
(4,466.0) |
52,736.2 |
Table 1.7 a: Funding Reconciliation – Discretionary Funding
| Scottish Government Discretionary Funding |
2023-24 ABR position |
Confirmed changes |
Position following SBR |
| Fiscal Resource |
42,268.6 |
840.6 |
43,109.2 |
| Non-Domestic Rates |
3,047.0 |
0.0 |
3,047.0 |
| Capital |
5,989.9 |
-33.2 |
5,956.7 |
| Financial Transactions |
424.6 |
-29.2 |
395.4 |
| Total Discretionary Fiscal Budget |
51,730.1 |
778.2 |
52,508.3 |
Table 1.7 b: Funding Reconciliation – Non-Discretionary Funding
| Scottish Government Non-Discretionary Funding |
2023-24 ABR position |
Confirmed changes |
Position following SBR |
| Non-Cash Resource Budget |
1,015.0 |
504.0 |
1,519.0 |
| UK Fund Annually Management Expenditure and Other Technical Changes |
7,632.0 |
(2,626.0) |
5,006.0 |
| Total Non-Discretionary Budget |
8,647.0 |
(2,122.0) |
6,525.0 |
Table 1.7 c: Funding movements - Resource
| Fiscal Resource (£m) |
Funding Position at ABR |
Confirmed changes (SBR) |
Funding position at SBR |
| Barnett |
36,117.5 |
543.1 |
36,660.6 |
| Ringfenced Funding (HMT) |
714.7 |
0.0 |
714.7 |
| Total UK Settlement (A) |
36,832.2 |
543.1 |
37,375.3 |
| Social Security Block Grant Adjustment (B) |
4,360.4 |
44.5 |
4,404.9 |
| Block Grant Adjustment for Taxes and Non-Tax Income |
-16,130.9 |
1.4 |
-16,129.5 |
| Scottish Income Tax |
15,810.0 |
0.0 |
15,810.0 |
| Land and Buildings Transaction Tax |
773.2 |
24.5 |
797.7 |
| Scottish Landfill Tax |
79.4 |
-5.2 |
74.2 |
| Non-Tax Income |
25.0 |
0.0 |
25.0 |
| Net Budget Adjustment for Taxes and Non-Tax Income (C) |
556.7 |
20.7 |
577.4 |
| Reconciliations |
45.6 |
0.0 |
45.6 |
| Resource Borrowing |
41.3 |
0.0 |
41.3 |
| Resource Borrowing Costs |
-113.9 |
0.0 |
-113.9 |
| Capital Borrowing Costs |
-102.8 |
0.0 |
-102.8 |
| Scotwind |
310.0 |
0.0 |
310.0 |
| Scotland Reserve |
180.6 |
70.2 |
250.8 |
| Migrant Surcharge |
120.0 |
40.7 |
160.7 |
| KLTR |
5.0 |
-5.0 |
0.0 |
| Other |
20.2 |
-5.0 |
15.2 |
| Machinery of Government |
13.2 |
131.4 |
144.6 |
| Other Income and Funding Adjustments (D) |
519.2 |
232.3 |
751.5 |
| Total Fiscal Resource Funding (A+B+C+D) |
42,268.5 |
840.6 |
43,109.1 |
| Total Fiscal Resource Budget allocated (SG Basis) |
42,268.5 |
834.8 |
43,103.3 |
| Adjustment to reflect HMT Budget Scoring |
0.0 |
6.5 |
6.5 |
| Total Fiscal Resource Budget allocated |
42,267.9 |
841.3 |
43,109.2 |
| Unallocated Funding |
0.6 |
-0.6 |
0.0 |
a) Additional Fiscal Resource and Capital budget cover provided in the SBR for IFRS16 adjustments has not been reflected in the tables above. This funding is Non-discretionary.
Table 1.7 d: Funding movements - Capital
| Capital (£m) |
Funding Position at ABR |
Changes at SBR |
Funding position at SBR |
| Barnett Funding |
4,781.6 |
114.5 |
4,896.1 |
| Ringfenced Funding |
632.2 |
0.0 |
632.2 |
| Capital Borrowing and other* |
450.0 |
-150.0 |
300.0 |
| Scotland Reserve |
24.7 |
4.9 |
29.6 |
| City Deals |
100.4 |
-18.5 |
81.9 |
| Other |
1.1 |
15.9 |
16.9 |
| Total Capital Funding |
5,990.0 |
-33.2 |
5,956.7 |
| Total Capital Budget allocated (SG Basis) |
5,989.8 |
-92.4 |
5,897.4 |
| Adjustment to reflect HMT Budget Scoring |
0.0 |
-52.2 |
-52.2 |
| Total Fiscal Capital Budget allocated |
0.0 |
-144.6 |
5,845.2 |
| Unallocated Funding |
0.2 |
111.3 |
111.5 |
Table 1.7 e: Funding movements - FTs
| FT (£m) |
Funding Position at ABR |
Changes at SBR |
Funding position at SBR |
| Barnett Funding |
185.6 |
(22.3) |
163.3 |
| Scotland Reserve |
39.4 |
5.1 |
44.5 |
| Other |
199.6 |
(12.0) |
187.6 |
| Total FT Funding |
424.6 |
(29.2) |
395.4 |
| Total FT Budget allocated |
423.6 |
(33.3) |
390.3 |
| Unallocated Funding |
1.0 |
4.0 |
5.0 |
Table 1.8 Capital Spending and Net Investment
| Accounts Definition |
Direct Capital |
Financial Transactions |
NDPB Capital |
Capital Grants to Local Authorities |
Capital Grants to Private Sector |
Other Capital |
| £m |
£m |
£m |
£m |
£m |
£m |
| Net Investment |
| NHS Recovery, Health and Social Care |
452.2 |
4.5 |
4.2 |
0.0 |
0.0 |
470.0 |
| Social Justice |
74.8 |
84.6 |
0.0 |
92.2 |
511.1 |
0.0 |
| Wellbeing Economy, Fair Work and Energy |
66.5 |
2.0 |
284.4 |
149.1 |
153.8 |
0.0 |
| Education and Skills |
924.7 |
0.0 |
104.9 |
6.0 |
6.4 |
0.0 |
| Justice and Home Affairs |
57.0 |
0.0 |
95.0 |
0.0 |
7.5 |
0.0 |
| Transport, Net Zero and Just Transition |
545.3 |
16.0 |
130.4 |
180.7 |
1082.2 |
0.0 |
| Rural Affairs, Land Reform and Islands |
21.5 |
(5.4) |
19.8 |
51.0 |
99.1 |
0.0 |
| Constitution, External Affairs & Culture |
0.1 |
0.0 |
15.7 |
0.0 |
6.1 |
0.0 |
| Deputy First Minister and Finance |
7.4 |
(4.0) |
0.0 |
743.2 |
39.3 |
0.0 |
| Crown Office and Procurator Fiscal Service |
11.3 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Total Scottish Government (Consolidated) |
2,160.8 |
97.7 |
654.5 |
1,222.2 |
1,905.4 |
470.0 |
| Scottish Housing Regulator |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| National Records of Scotland |
3.5 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Office of the Scottish Charity Regulator |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Scottish Courts and Tribunals Service |
18.9 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Scottish Fiscal Commission |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Revenue Scotland |
0.5 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Registers of Scotland |
6.1 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Environmental Standards Scotland |
0.8 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Food Standards Scotland |
0.1 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Consumer Scotland |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Total Scottish Administration |
2,190.8 |
97.7 |
654.5 |
1,222.2 |
1,905.4 |
470.0 |
| Direct Fund Bodies |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Scottish Parliament Corporate Body |
1.5 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Audit Scotland |
6.6 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Total Scottish Budget |
2,198.9 |
97.7 |
654.5 |
1,222.2 |
1,905.4 |
470.0 |
